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SEC Comment Letter for MASIMO CORP (MASI) (CIK 0000937556) (MASI) — Jul 10, 2017

MASIMO CORP (MASI) (CIK 0000937556)
Date: July 10, 2017 · CIK: 0000937556 · Accession: 0000000000-17-023977

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Document Type
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Reasoning

File numbers found in text: 001-33642

Date
July 10, 2017
Author
/s/ Martin James
Form
UPLOAD
Company
MASIMO CORP (MASI) (CIK 0000937556)

Letter

Mail Stop 3030 July 10, 2017 Via E -mail Mr. Mark P. de Raad Executive Vice President and Chief Financial Officer Masimo Corporation 52 Discovery Irvine, CA 92618

Re: Masimo Corporation Form 10 -K for the Fiscal Year Ended December 31, 2016 Filed February 15 , 201 7 File No. 001-33642

Dear Mr. de Raad :

We have completed our review of your filing s. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Martin James

Show Raw Text
Mail Stop 3030
July 10,  2017

Via E -mail
Mr. Mark P. de Raad
Executive Vice President and Chief Financial Officer
Masimo Corporation
52 Discovery
Irvine, CA  92618

Re: Masimo  Corporation
 Form 10 -K for the Fiscal Year Ended December 31,  2016
 Filed February 15 , 201 7
File No. 001-33642

Dear Mr. de Raad :

We have completed our review of your filing s.  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

 /s/ Martin James

 Martin James
Senior Assistant Chief Accountant
Office of Electronics and Machinery